Yes, within limits.
From the IRS:
If you give business gifts in the course of your trade or business, you can deduct all or part of the costs subject to the following limitations:
Gifts are not taxable, deductible or reportable on any tax return, if they are less than 5.2M. Note that for a business, there is a difference between a gift, and "free samples". Assuming what you gave away was inventory, you just include the cost of your "free sample" in the COGS section.
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Yes, within limits.
From the IRS:
If you give business gifts in the course of your trade or business, you can deduct all or part of the costs subject to the following limitations:
Just a note
"?If you and your spouse both give gifts to the same person, both of you are treated as one taxpayer."
Doesn't apply in this specific instance, since it's the business giving the gift and it was specifically noted a "SCH C" business which can only have one owner. Note that a business gift is not a SCH A itemized deduction.
If you give gifts in the course of your trade or business, you can deduct all or part of the cost. You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year.
SEE IRS PUBLICATION 463 THE GIFT SECTION FOR MORE INFORMATION
Business gifts are deductible up to $25 (see specifics in the tax code), and this $25 is in addition to shipping/tax. But I will tell you based on some Schedule C audits, the IRS thinks it is just $25.... eg. You send flowers for $50....$25 is for the flowers and $25 is for delivery/tax. The whole $50 should be deductible as a business expense, but the IRS adjusted it to $25, which actually isn't correct.
Business gifts are deductible up to $25 (see specifics in the tax code), and this $25 is in addition to shipping/tax. But I will tell you based on some Schedule C audits we are aware of, the IRS thinks it is just $25.... eg. You send flowers for $50....$25 is for the flowers and $25 is for delivery/tax. The whole $50 should be deductible as a business expense, but the IRS adjusted it to $25, which actually isn't correct.